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All Journal Journal of Economic, Bussines and Accounting (COSTING) Atma Jaya Accounting Reseach (AJAR) Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Atestasi : Jurnal Ilmiah Akuntansi
Rustan Rustan
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Several Factors Affecting Audit Judgment with Moral Reasoning Moderation Rustan Rustan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.169

Abstract

The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.
Co-Authors Adindah Novihartina Jafar Adindah Novihartina Jafar Adiningrat, Andi Arifwangsa Agus Setiono Alfiana Asdi Asdi Funco Tanipu hamkah hamkah Hamzah, Pratiwi Idrawahyuni Idrawahyuni Iwan S Seber Muh. Rum Muhe, Arniati Nur Ismi Barda Sahari Sahari Sheila Kusumaningrum Sitti Zulaeha Syamsuddin Syamsuddin Ummu Kalsum Yuyu Ruhayu